Legal Opinion

Norman v. Commissioner

United States Tax Court

Decided September 27, 1978No. Docket No. 10957-76Unpublished

1Opinion of the Court

HAROLD NORMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Norman v. Commissioner

Docket No. 10957-76.

United States Tax Court

T.C. Memo 1978-389; 1978 Tax Ct. Memo LEXIS 127; 37 T.C.M. (CCH) 1585; T.C.M. (RIA) 78389;

September 27, 1978, Filed

Harold Norman, pro se.

Steven I. Klein, for the respondent.

SCOTT

MEMORANDUM FINDINGS OF FACT AND OPINION

SCOTT, Judge: Respondent determined a deficiency in petitioner's income tax for the calendar year 1974 in the amount of $ 2,493.07.Some of the issues raised by the pleadings have been disposed of by the parties, leaving for our decision the…

2Cases cited6 opinions

  1. Frank v. CommissionerUnited States Tax Court · 1953
  2. Dean v. CommissionerUnited States Tax Court · 1971
  3. United States v. W. J. Wehrli and Helen B. WehrliCourt of Appeals for the Tenth Circuit · 1968
  4. M. A. Stoeltzing and Margaret M. Stoeltzing, His Wife v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1959
  5. Westervelt v. CommissionerUnited States Tax Court · 1947

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